Prepare the Espresso Soak:

Brew a strong espresso and allow it to cool. In a shallow bowl, mix the espresso with 1 tablespoon of sugar and the vodka (or Kahlua, if you prefer). Set this aside, as this will be used to soak the cookies.

Prepare the Mascarpone Filling:

In a large mixing bowl, beat the mascarpone cheese until it's light and fluffy. In a separate bowl, whip the heavy cream with the powdered sugar until soft peaks form. Gently fold the whipped cream into the mascarpone, adding 2 tablespoons of the cooled espresso. Mix until smooth and creamy.

Assemble the Dessert Cups:

Take your serving cups (small glasses or dessert bowls work well) and start by dipping the ladyfingers or shortbread cookies into the espresso mixture. Place a layer of soaked cookies at the bottom of each cup. Add a generous dollop of the mascarpone mixture on top. Repeat this layering process until the cups are filled, ending with the creamy filling on top.

Chill and Garnish:

Cover the dessert cups with plastic wrap and refrigerate for at least 2 hours, or overnight. When ready to serve, dust the top with cocoa powder and garnish with shaved chocolate or a coffee bean for that extra flair.

Serve and Enjoy!

Serve these chilled for the ultimate espresso martini experience in dessert form.